intellectual capital disclosure (ICD) in mediating the relationship between financial performance and firm value. The sample … results confirm that intellectual capital disclosure is an important mediator in the relationship between financial … likely to engage in voluntary disclosure to legitimize their success. The study examine whether or not listed companies …

using the disclosure index, made with the intent of evaluating the disclosure adherence of a company to the reporting … disclosure, Instrumentos Financeiros: Evidenciação, Brazil’s interpretation of the International Financial Reporting Standards … (IFRS) 7. Findings - The results show that for the sample and period, the disclosure index cannot be used as an explanatory …

We provide novel evidence on the effectiveness of mandated changes in Russian transparency and disclosure (henceforth T …

useful to managers in undertaking value maximizing actions. Managers weigh the short-term price implications of disclosure … that feedback, by itself, does not induce more disclosure but less …

We study whether financial and accounting disclosure affect firm value, by focusing on the adoption of the full …

This study aims to explore an existing gap in the sustainability disclosure/firm value literature by examining the … association between the annual change in the magnitude and extent of sustainability disclosure and the annual change in firm value … during the transition from a voluntary to mandated ‘comply or explain' disclosure regime. Analysis presented is based on a …